Below is the cash flows statement for a bank template using a direct method.
20XX | |
Cash flows from operating activities | |
Interest and commission receipts | X |
Interest payments | (X) |
Recoveries on loans previously written off | X |
Cash payments to employees | (X) |
Cash payments to suppliers | (X) |
(Increase) / decrease in operating assets: | |
Short-term funds | (X) |
Deposits held for regulatory or monetary control purposes | X |
Funds advanced to customers | (X) |
Net increase in credit card receivables | (X) |
Other short-term negotiable securities | (X) |
Increase (decrease) in operating liabilities: | |
Deposits from customers | X |
Negotiable certificates of deposit | (X) |
Net cash from operating activities before income tax | XX |
Income taxes paid | (X) |
Net cash from operating activities | XX |
Cash flows from investing activities | |
Disposal of subsidiary 123 | X |
Dividends received | X |
Interest received | X |
Proceeds from sales of non-dealing securities | X |
Purchase of non-dealing securities | (X) |
Purchase of property, plant and equipment | (X) |
Net cash from investing activities | XX |
Cash flows from financing activities | |
Issue of loan capital | X |
Issue of preference shares by subsidiary undertaking | X |
Repayment of long-term borrowings | (X) |
Net decrease in other borrowings | (X) |
Dividends paid | (X) |
Net cash from financing activities | XX |
Effects of exchange rate changes on cash and cash equivalents | XX |
Net increase in cash and cash equivalents | XXX |
Cash and cash equivalents at beginning of the period | XXX |
Cash and cash equivalents at end of the period | XXX |
Cash flows statements for non bank businesses
Click here for a cash flows statement for a non bank business.
Confirmation statement
Besides, submitting your company accounts with a cash flows statement to Companies House, you must also submit your confirmation statement at least once every 12 months.
If you require assistance with preparing and filing your UK company’s accounts and confirmation statement, feel free to contact our accountants. They will be more than happy to assist you.